Accountancy theory and management accountancy
by S P Jain, K L Narang
- 4th edition
- New Delhi Kalyani Publishers 1988
- x,A-1,B-282p. 21cm
SECTION: A :-ACCOUNTING THEORY------- Introductiion: A theoritical framework Evolution of accounting theory Accounting principle;s Concepts and convention Income concepts ,measurement and analysis for changes Accounting concepts of capital Valuation of assets and liabilities Accounting for intsangibies Depreciation accounting and policy: Provisions and reserves Accounting for level changes Financial statements-Presentation and requirement Corporate reporting SECTION-B MANAGEMENT ACCOUNTANCY Introduction to management accountancy Financial statement analysis Ratio analysis Funds flow statement Budgetary control Buisness finance Sources of long ternfunds Working capital analysis Dividend policy Cost of capital and leverages Bonus share ,Right issues and regulation of capital issues in India